PENNSYLVANIA, June 21 - Section 1101-D. Imposition.--The duly constituted

authorities of the following political subdivisions--cities of

the second class, cities of the second class A, cities of the

third class, boroughs, incorporated towns, townships of the

first class, townships of the second class, school districts of

the first class A, school districts of the second class, school

districts of the third class and school districts of the fourth

class, in all cases including independent school districts--may,

in their discretion, by ordinance or resolution, for general

revenue purposes, levy, assess and collect or provide for the

levying, assessment and collection of a tax upon a transfer of

real property or an interest in real property within the limits

of the political subdivision, regardless of where the

instruments making the transfers are made, executed or delivered

or where the actual settlements on the transfer take place[, to

the extent that the transactions are subject to the tax imposed

by Article XI-C]. A tax imposed under this article shall be

subject to rate limitations provided by section 5, section 8 and

section 17 of the act of December 31, 1965 (P.L.1257, No.511),

known as "The Local Tax Enabling Act."

Section 1102-D. Administration.--(a) The tax authorized

under this article shall be administered, collected and enforced

under the act of December 31, 1965 (P.L.1257, No.511), known as

"The Local Tax Enabling Act," provided, however, that, if the

correct amount of the tax is not paid by the last date

prescribed for timely payment [as provided for in section 1102-

C], the department may determine the tax, interest and penalty

as provided for in section 1109-D [and may collect and enforce

the tax, interest and penalty in the same manner as tax,

interest and penalty imposed by Article XI-C].

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